For over two decades, Ardent Partners has tracked the evolution of accounts payable from a heavily manual, manpower-heavy function to an automated, efficient strategic asset for the larger organization. In its 21st annual State of ePayables report sponsored by Bottomline, Ardent dives deeply into how AP teams are embracing AI, fighting risk and fraud, and tackling business priorities while exhibiting resilience and innovation.

58% of AP teams are actively using or piloting AI in their function today

With 66% of organizations viewing AP as exceptionally or very valuable—down from 74% a year ago—the pressure is on for these teams to find a better path forward.

 

Is AP Ready for AI?

Ardent Partners finds that 72% of businesses are looking for smarter systems to help their finance processes and 72% of AP teams say they’re heavily involved in fraud prevention efforts. AI’s ability to add intelligent to AP and help monitor and fight fraud is becoming critically important, fueling a major rise in the number of teams working to integrate AI into their workflows.

While over half of organizations are at least piloting AI into AP processes, only 1% report have it integrated as a core operating capability. In 2026 and beyond, Ardent identifies AI adoption as a crucial way to move the business forward.

 

Takeaways from the 2026 Report

Accounts payable priorities are familiar, but feel more urgent with mandates to adopt AI and automation

AI maturity is still relatively nascent, but 23% are actively deploying AI across multiple functions

41% of businesses saw an increase in fraud in the last year

Only 35% of businesses are integrating data and intelligence into improving their payment processes

Key Metrics That Matter

11.6days

Average invoice processing time

$9.90

Average cost to process an invoice

29.4%

Staff time spent on supplier inquires

Payments as a Priority

Automation across all AP processes remains key, but Ardent Partners believes that “payments are no longer simply the final steps in the procure-to-pay process,” but “a strategic capability.” Those businesses who are making real progress on their financial and organizational goals are embracing the power of AI, automation, and better security for their B2B payments and processes.

Explore the full report and then learn more about how Paymode can help to automate and secure core payment processes.